https://www.taxtmi.com/caselaws?id=157097 Wide appellate and revisional powers under the Rajasthan Sales Tax Act, 1954 were read to permit a new legal ground to be raised for the first time before the Sales Tax Tribunal, because no express statutory restriction barred such consideration. The text also states that, after deletion of the words limiting section 10(1)(b) to a previous year, assessment in the absence of a return could be made either under section 10(1)(b) or under section 12, and the availability of an escaped-assessment route did not exclude jurisdiction under section 10(1)(b). en-us Wed, 25 Mar 1992 00:00:00 +0530 Mon, 30 Sep 2013 12:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157097 Wide appellate and revisional powers under the Rajasthan Sales Tax Act, 1954 were read to permit a new legal ground to be raised for the first time before the Sales Tax Tribunal, because no express statutory restriction barred such consideration. The text also states that, after deletion of the words limiting section 10(1)(b) to a previous year, assessment in the absence of a return could be made either under section 10(1)(b) or under section 12, and the availability of an escaped-assessment route did not exclude jurisdiction under section 10(1)(b). Case-Laws VAT and Sales Tax Wed, 25 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157097